BPCE - 2020 Universal Registration Document

5

FINANCIAL REPORT

IFRS CONSOLIDATED FINANCIAL STATEMENTS OF BPCE SA GROUP AS AT DECEMBER 31, 2020

BREAKDOWN OF FAIR VALUE HIERARCHY TRANSFERS

Fiscal year 2020

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

ASSETS Securities designated at fair value through profit or loss

513 513

160 160

Bonds

Financial assets designated at fair value through profit or loss FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

513

160

513 351 351

160 317 317

Other available-for-sale securities

279 279

Bonds

Equities and UCITS AVAILABLE-FOR-SALE INVESTMENTS

279

351

317

Fiscal year 2019

From Level 1

Level 1

Level 2

Level 2

Level 3

Level 3

To

Level 2

Level 3

Level 1

Level 3

Level 1

Level 2

in millions of euros

ASSETS Securities designated at fair value through profit or loss

31 31

Bonds

Financial assets designated at fair value through profit or loss FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

31

31

Other available-for-sale securities

401

825 544 280 825

685 685

572 572

Bonds

99

Equities and UCITS

302 401

AVAILABLE-FOR-SALE FNANCIAL ASSETS

685

572

9.1.1.7 The principles used to assess fair value are described in Note 10.

Fair value of investments from insurance activities carried in the balance sheet at amortized cost

12/31/2020

12/31/2019

Fair value

Level 1

Level 2

Level 3 Fair value

Level 1

Level 2

Level 3

in millions of euros

Investments of loans and receivables due from banks

393

5

388

747

68

679

Investments of loans and receivables due from customers

12,700

12,700

13,312

51

13,259

2 2

Held-to-maturity investments

963

820

140

3

1,124

1,051

71

INSURANCE BUSINESS INVESTMENTS AT AMORTIZED COST

14,056

825

13,228

3

15,183

1,171

14,009

4

476

UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

www.groupebpce.com

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